| 1. |
INJONGO
Ukuqinisekisa usetyenziso lwenkqubo efanayo yokusingathwa kweevawutsha ezihlawulwa ngenkqubo ye-Basic Accounting System (BAS) nokuqinisekisa ukungqinelana neSahluko 8.1 seMiyalelo kaNondyebo wePhondo (Provincial Treasury Instructions).
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| 2.1 |
Olu xwebhu Education Finance Instruction 1/2005, olubhalwe umhla we-31 Januwari 2005, ngokwenjenje lufakelwa izilungiso.
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| 2.2 |
NgokweSahluko 8.1 seMiyalelo kaNondyebo wePhondo (Provincial Treasury Instructions), umntu ogunyazisa intlawulo makaqinisekise ukuba iimfuno, njengoko zibonisiwe kwesi sahluko, kungqinelwene nazo phambi kokuba kuqhutyelwe phambili nentlawulo.
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| 2.3 |
Igosa eligunyazisayo (authoriser) le-BAS linoxanduva lokugcina ngokukhuselekileyo zonke iivawutsha zide zibe zingeniswe kwi-Subdirectorate: Internal Control (Verifications) kwaNdlunkulu.
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| 2.4 |
Bonke abalawuli mabaphumeze iinkqubo zokuqinisekisa ukuba amagosa abo agunyazisayo (authorisers) ayangqinelana neemfuno eziboniswe kule setyhula.
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| 3. |
UKUNGENISWA KWEEVAWUTSHA |
| 3.1 |
Ngalinye igosa eligunyazisayo limele ukwenza qho ngenyanga uxwebhu oluyingxelo yolawulo lwemali (document control report) (DCR)) ukususela kusuku lokuqala ukuya kolokugqibela lwenyanga nganye. Kwiimeko apho kukho ngaphezu kwegosa elinye eligunyazisayo kwicandelo ngalinye, ngalinye igosa eligunyazisayo malikhuphe i-DCR ukwenzela i-user ID yalo. Injongo yale ngxelo kukubonisa zonke iintlawulo ezenziwe ngenyanga ethile.
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| 3.2 |
Igosa eligunyazisayo maliqinisekise ukuba zonke iivawutsha ezikulo zaloo nyanga zifakiwe kwi-DCR.
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| 3.3 |
Ezo vawutsha mazisotwe ngokolandelelwano lwamanani abhalwe kuzo zize zingeniswe, ne-DCR echaphazelekayo, kwi-Subdirectorate: Internal Control, Room 703, Grand Central Towers, eKapa ngomhla we-7 kwinyanga nganye.
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| 3.4 |
Igosa elisuka kwiVerification Section negosa elingenise iivawutsha aya kungqinisisa ukuba zonke iivawutsha zingeniswe ngokwe-DCR nganye aze azisayine ukungqinisisa ukuba zonke iivawutsha zamkelwe. Oku kutshekisha kuya kwenziwa ngenjongo yokuqinisekisa ukuba aphelele amaxwebhu angenisiweyo.
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| 3.5 |
Omabini amaqela makagcine iikopi ze-DCR ezingqinisisiweyo ngeenjongo zokugcina iirekhodi. Le kopi ye-CDR ingqinisisiweyo iya kusetyenziselwa ukwenza uluhlu lweevawutsha ezingekangeniswa.
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| 3.6 |
Uluhlu lwazo zonke iivawutsha ezingekangeniswa luya kuthunyelwa kuwo onke amagosa agunyazisayo. Kwimeko apho iivawutsha zingekangeniswa kude kudlule inyanga, uluhlu luya kuthunyelwa kumlawuli ochaphazelekayo ukwenzela ukuba angenelele.
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| 3.7 |
Ukongeza, igosa elisuka kwiVerification Section liya kutshekisha ukuba onke amaxwebhu angenisiweyo ngamaxwebhu ayintsusa (originals) nokuba asayinwe ngokufanelekileyo, nokuba zonke iivawutsha zihamba kunye namaxwebhu abubungqina obuxhasayo.
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| 3.8 |
Ingxelo ebonisa izinto ezingangqinelaniyo (discrepancies) ezifunyenweyo iya kuthunyelwa kubalawuli abachaphazelekayo ukwenzela ukuba bakhomente baze bathathe amanyathelo okulungisa oko.
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| 4. |
UKUZALISWA KWEEVAWUTSHA ZENTLAWULO
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| 4.1 |
Ezi fom mazingeniswe apha Subdirectorate: Internal Control kwaNdlunkulu kwaye namagosa agunyazisayo makaqinisekise ukuba ziifom ze-BAS ezichanekileyo ezizaliswayo:
- I-PGWC 015 (BAS PURCHASE ORDER PAYMENT) isetyenziselwa intlawulo yee-odolo ezenziweyo. U-1450 makasoloko eqhotyoshelwa kule fom PGWC 015.
- I-PGWC 013 (BAS SUNDRY/ RECURRING PAYMENT MAINTENANCE) isetyenziselwa iintlawulo zezinto ngezinto (sundry payments).
- I-PGWC 004 (BAS Journal Entry Processing Maintenance) isetyenziselwa ukupasisa iijenali.
- I-PGWC 003 (BAS Debt: Agreement Maintenance) isetyenziswa kwabo batyalayo (debtors). Idla ngokusetyenziswa ikakhulu zii-Accounting Services.
- I-PGWC 002 (BAS ALLOCATION ATTACHMENT) isoloko iqhotyoshelwa kwezi fom PGWC 013 ne-PGWC 015 njengoko isisishwankathelo solwabiwo-mali olusebenzayo.
- I-PGWC 001 (TRAVEL & SUBSISTENCE SUNDRY ADVANCE PAYMENT) isetyenziselwa ukunika isigunyaziso seentlawulo zeehambo nezibonelelo (travel and subsistence advance). Le ntlawulo yenziwa ngokuzalisa ifom PGWC 013 ize i-PGWC 001 ezalisiweyo iqhoboshelwe kwi-PGWC 013 njengamaxwebhu abubungqina obuxhasayo
- Iirisithi zisetyenziselwa ukurekhoda zonke iimali ezamkelwe liSebe.
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| 4.2 |
Amagosa anikwe umsebenzi wokuba ngamagosa agunyazisayo kwi-BAS makaqiniseke ukuba iifom ze-BAS (PGWC 013 & PGWC 015) zixhasa intlawulo nganye eyenziwe kwinkqubo leyo. Amaxwebhu abubungqina obuxhasayo afunekayo makaqhotyoshelwe ngokuqinileyo kwezi fom. (Nceda ufunde isiHlomelo A, esinika isikhokelo ngomakuqhotyoshelwe.)
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| 4.3 |
Onke amacandelo kwiifom ze-BAS anyanzelekile yaye makazaliswe. Nceda ufunde isiHlomelo B, esinika isikhokelo nemizekelo yokuba zizaliswa njani iifom ekubhalwa kuzo iinkcukacha.
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| 4.4 |
Uluhlu lweempazamo ezidla ngokwenziwa xa kubhalwa iivawutsha zentlawulo luqhotyoshelwe apha njengesiHlomelo C. Iya kuthakazelelwa into yokuba onke amagosa achaphazelekayo kwiintlawulo ze-BAS angaqinisekisa ukuba iimpazamo ezinjengezi zilungisiwe. Oku kuya kuqinisekisa ukungqinelana nemimiselo ekhankanywe apha ngasentla nokuphelisa imibuzo neempazamo ezingeyomfuneko xa kuphicothwa iincwadi.
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| 5. |
UKUCELA IIVAWUTSHA ZENTLAWULO YE-BAS KWI-SUBDIRECTORATE: INTERNAL CONTROL
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| 5.1 |
Amagosa acela ukwazi ukufikelela kwiivawutsha zentsusa (original) ze-BAS ezazingeniswe kwi-Subdirectorate: Internal Control kwixesha elidlulileyo makazalise ivawutsha ethatha indawo yenye (replacement voucher).
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| 5.2 |
Le vawutsha ethatha indawo yenye mayibhalwe ngokucace gca igama neenkcukacha zoqhagamshelwano zomntu ocela ivawutsha (iivawutsha), umhla wokwenza isicelo nesizathu sokucela ivawutsha (iivawutsha).
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| 5.3 |
Iikopi zevawutsha (zeevawutsha) namaxwebhu abubungqina obuxhasayo aya kufayilishwa nevawutsha efakwa kwindawo yenye.
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| 5.4 |
Ngaphandle kokuba zicelwa yi-Ofisi yoMphicothi-ncwadi Jikelele (Office of the Auditor-General), yi-Forensic Audit, Inspections, Internal Audit okanye ngu-SARS, iivawutsha zentsusa (original) ziya kukhutshwa kuphela kwithuba elingadlulanga kwiintsuku ezintlanu zomsebenzi, nalapho kufuneka emva koko zibuyiselwe kwi-Subdirectorate: Internal Control.
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| 6. |
Kubalulekile ukuba okubhalwe kolu xwebhu Finance Instruction kwaziswe onke amagosa enza umsebenzi wokulungiselela nokwenza iintlawulo kwi-BAS.
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| 7. |
Iya kuthakazelelwa intsebenziswano yakho malunga noku.
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ISAYINWE: NGU-L.J. ELY
INTLOKO: YESEBE LEMFUNDO
UMHLA: 2007:05:17
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